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WORMAN v. ECHO RIDGE HOMES CO-OP., INC.

No. 13,791.

647 P.2d 870 (1982)

98 N.M. 237

Vernon H. WORMAN, Plaintiff-Appellant, v. ECHO RIDGE HOMES COOPERATIVE, INC., a non-profit corporation, Defendant-Appellee.

Supreme Court of New Mexico.

July 2, 1982.

Attorney(s) appearing for the Case

John E. Brooks, Albuquerque, for plaintiff-appellant.

Eaves & Darling, William J. Darling, Albuquerque, for defendant-appellee.

Bridget Jacober, Taxation & Revenue Dept., Santa Fe, amicus curiae.

OPINION

SOSA, Senior Justice.

This is an appeal from the district court's judgment in favor of appellee, Echo Ridge Homes Cooperative, Inc. (Echo Ridge), allowing it to redeem property by payment of delinquent taxes and quieting title in Echo Ridge. The issue is whether the New Mexico Taxation and Revenue Department (Department) committed constructive fraud by failing to notify Echo Ridge of the pending public sale of property owned by Echo Ridge.

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